How does an employee transfering from one unrelated employer to another affect top heavy testing in a multiple employer profit sharing plan? For example, unrelated Companies A & B maintain a calendar year multiple employer plan. Top heavy testing is performed separately for each employer. An employee worked for Company A and had an account balance of $10,000 on 12/1/02. The employee transfers to Company B on 12/1/02 and receives a $1,000 allocation from Company B during December 2002. Ignoring market gain/loss, on the determination date 12/31/02, what amount is included in the top heavy tests for this employee for Companies A and B respectively? Does 1.416-1 Q&A T-2 mean I have to recordkeep these contributions separately for the life of the plan?? Or would it be treated similar to a related rollover since the employee in essence has no choice but to "rollover" into Company B's plan? Thanks!